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INDIAN METALS AND FERRO ALLOYS LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
P K MOHANTY
Pet. Counsel
R K Sahoo
A K Sahoo
Res. Counsel
---

Petitioner / Applicant

INDIAN METALS AND FERRO ALLOYS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Feb 2, 2023
Order No.

04/ODISHA-AAR/2021-22

Citation

2023(2) TAXREPLY 7119
Original Order
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ORDER

Subject: M/s. Indian Metals and Ferro Alloys Limited (herein after referred to as the ‘Applicant’) having principal place of business at IMFA Building, Bomikhal, Rasulgarh, Bhubaneswar-751010 , Odisha, a registered company bearing GSTIN 21AAACI4818F1Z2 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling in respect of the following question. Q. Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism (RCM)? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a ment....

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